[Adopted 10-10-1966 by L.L. No. 9-1966]
The Town Board of the Town of Orangetown, ever mindful of its
responsibilities and obligations to provide for the welfare and financial
independence of the aged of this community, intends, by the enactment
of this local law, to provide for the protection of the elderly low-income
homeowner from the increased cost of living. It is the intention of
the Town Board of the Town of Orangetown to provide maximum tax exemption
of real property under enabling legislation to certain of our qualifying
senior citizens so as to better enable them to enjoy their retirement.
All real property in the Town of Orangetown outside the limits of any incorporated village, owned by one or more persons, each of whom is 65 years of age or over, shall be exempt to the extent of 50% of the assessed value as shown on the Town assessment roll, provided that the requirements set forth in § 34-3 below are complied with. This exemption applies only to taxes levied by or on behalf of the Town of Orangetown and does not apply to school or village taxes.
In order to qualify for an exemption, the following requirements
must be met:
A.
Age limit.
(1)
The owner or all of the owners of the real property must be 65 years
of age or over or real property owned by husband and wife, one of
whom is 65 years of age or over on the date the application is filed.
[Amended 6-22-1970 by L.L. No. 7-1970]
(2)
The real property tax exemption provided herein on real property
owned by husband and wife, one of whom is 65 years of age or over,
once granted, shall not be rescinded solely because of the death of
the older spouse so long as the surviving spouse is at least 62 years
of age.
[Added 10-24-1983 by L.L. No. 10-1983]
B.
The title of the property shall have been vested in the owner or
one of the owners of the property for at least 12 consecutive months
prior to the date of making application for exemption; provided, however,
that in the event of the death of either a husband or wife in whose
name title of the property shall have been vested at the time of death
and then becomes vested solely in the survivor by virtue of devise
by or descent from the deceased husband or wife, the time of ownership
of the property by the deceased husband or wife shall be deemed also
a time of ownership by the survivor, and such ownership shall be deemed
continuous for the purposes of computing such period of 12 consecutive
months, provided further, that in the event of a transfer by either
a husband or wife to the other spouse of all or part of the title
to the property, the time of ownership of the property by the transferee
spouse shall be deemed also a time of ownership by the transferee
spouse, and such ownership shall be deemed continuous for the purposes
of computing such period of 12 consecutive months, and provided further
that where property of the owner or owners has been acquired to replace
property formerly owned by such owner or owners and taken by eminent
domain or other involuntary proceeding, except a tax sale, the period
of ownership of the former property shall be combined with the period
of ownership of the property for which application is made for exemption,
and such periods of ownership shall be deemed to be consecutive for
purposes of this section. Where a residence is sold and replaced with
another within one year and is in the same assessing unit or municipality,
the period of ownership of the former property shall be combined with
the period of ownership of the replacement residence and deemed consecutive
for exemption. Notwithstanding any other provision of law, where a
residence is sold and replaced with another within one year and both
residences are within the state, the period of ownership of both properties
shall be deemed consecutive for purposes of the exemption from taxation
by the Town of Orangetown.
[Amended 1-27-1975 by L.L. No. 1-1975; 10-24-1983 by L.L. No.
10-1983; 12-27-1995 by L.L. No. 39-1995]
C.
The property must be used exclusively for residential purposes and
be occupied in whole or in part by the owner or by all of the owners
and be their legal residence.
D.
Maximum income exemption eligibility level.
[Last amended 10-24-1983 by L.L. No. 10-1983]
(1)
If the income of the eligible owner or owners of the property for the income tax year is less than the sum of $17,500, or a greater amount in excess of $17,500 as hereinafter provided: not exceeding $7,500 and consistent with the schedule provided for in Subsection D(2) hereof. "Income tax year" shall mean the twelve-month period for which the owner or owners filed a federal personal income tax return or, if no such return is filed, the calendar year. Where title is vested in either the husband or the wife, their combined income may not exceed such sum. Such income shall include social security and retirement benefits, interest, dividends, total gain from the sale or exchange of a capital asset which may be offset by a loss from the sale or exchange of a capital asset in the same income tax year, net rental income, salary or earnings and net income from self-employment, but shall not include a return of capital, gifts or inheritances. In computing net rental income and net income from self-employment, no depreciation deduction shall be allowed for the exhaustion or wear and tear of real or personal property held for the production of income.
[Last amended 12-12-1994 by L.L. No. 15-1994]
(2)
Additional qualifications. Notwithstanding any inconsistent provisions of § 467 of the Real Property Tax Law, the Town Code of the Town of Orangetown or any other provision of law for assessment rolls prepared on the basis of taxable status dates occurring on or after January 1, 2023, and the Town of Orangetown having heretofore adopted a local law providing for an exemption from taxation and which local law has established a maximum income exemption eligibility as provided in § 467 of the Real Property Tax Law, the Town Board of the Town of Orangetown does hereby amend Chapter 34 of the Code of the Town of Orangetown and by this subsection does hereby provide for such exemption so as to increase the maximum income exemption eligibility level of the unincorporated area within the Town of Orangetown (which maximum income exemption eligibility level is hereby designated as "M") to the extent as provided in the following schedule:[1]
[Last amended 2-21-2023 by L.L. No. 1-2023]
|
Effective January 1, 2024
| |
|---|---|
|
Annual Income of Applicant or Applicants
|
Percentage of Assessed Valuation Exempt from Taxation
|
|
$50,000 or less
|
50%
|
|
More than $50,000, but less than $51,000
|
45%
|
|
More than $51,000, but less than $52,000
|
40%
|
|
More than $52,000, but less than $53,000
|
35%
|
|
More than $53,000, but less than $53,900
|
30%
|
|
More than $53,900, but less than $54,800
|
25%
|
|
More than $54,800, but less than $55,700
|
20%
|
|
More than $55,700, but less than $56,600
|
15%
|
|
More than $56,600, but less than $57,500
|
10%
|
|
More than $57,500, but less than $58,400
|
5%
|
[1]
Editor's Note: Former Subsection D(3), regarding maximum income
exemption eligibility level, which immediately followed this subsection,
was repealed 2-21-2023 by L.L. No. 1-2023.
[Amended 6-25-1979 by L.L. No. 12-1979; 7-28-1980 by L.L. No.
3-1980; 7-29-1982 by L.L. No. 12-1982; 10-24-1983 by L.L. No.
10-1983]
A.
Application for such exemption must be made by the owner or all of
the owners of the property on forms prescribed by the State Board
to be furnished by the Assessor and shall furnish the information
and be executed in the manner required or prescribed in such forms
and shall be filed in such Assessor's office on or before the appropriate
taxable status date.
B.
At least 60 days prior to the appropriate taxable status date, the
Assessor shall mail, to each person who was granted exemption pursuant
to this local law on the latest completed assessment roll, an application
form and a notice that such application must be filed on or before
the taxable status date and be approved in order for the exemption
to be granted. The Assessor shall, within three days of the completion
and filing of the tentative assessment roll, notify by mail any applicant
who has included with his application at least one self-addressed,
prepaid envelope of the approval or denial of the application; provided,
however, that the Assessor shall, upon the receipt and filing of the
application, send by mail notification of receipt to any applicant
who has included two of such envelopes with the application. Where
an applicant is entitled to a notice of denial pursuant to this subsection,
such notice shall be on a form prescribed by the State Board and shall
state the reasons for such denial and shall further state that the
applicant may have such determination reviewed in the manner provided
by law. Failure to mail any such application form or notices or the
failure of such person to receive any of the same shall not prevent
the levy, collection and enforcement of the payment of the taxes on
property owned by such person.
C.
An application
for such exemption may be filed with the assessor after the appropriate
taxable status date, but not later than the last date on which a petition
with respect to complaints of assessment may be filed, where failure
to file a timely application resulted from: a) a death of the applicant's
spouse, child, parent, brother or sister; or b) an illness of the
applicant or of the applicant's spouse, child, parent, brother or
sister, which actually prevents the applicant from filing on a timely
basis, as certified by a licensed physician. The assessor shall approve
or deny such application as if it had been filed on or before the
taxable status date.
[Added 2-21-2023 by L.L. No. 1-2023]
D.
Where a
renewal application for the exemption authorized by this section has
not been filed on or before the taxable status date, and the owner
believes that good cause existed for the failure to file the renewal
application by that date, the owner may, no later than the last day
for paying taxes or PILOT without incurring interest or penalty, submit
a written request to the assessor asking him or her to extend the
filing deadline and grant the exemption. Such request shall contain
an explanation of why the deadline was missed, and shall be accompanied
by a renewal application, reflecting the facts and circumstances as
they existed on the taxable status date. The assessor may extend the
filing deadline and grant the exemption if he or she is satisfied
that: i) good cause existed for the failure to file the renewal application
by the taxable status date; and that ii) the applicant is otherwise
entitled to the exemption. The assessor shall mail notice of his or
her determination to the owner. If the determination states that the
assessor has granted the exemption, he or she shall thereupon be authorized
and directed to correct the assessment roll accordingly, or, if another
person has custody or control of the assessment roll, to direct that
person to make the appropriate corrections. If the correction is not
made before taxes are levied, the failure to take the exemption into
account in the computation of the tax shall be deemed a "clerical
error" for purposes of title three of article five of this chapter,
and shall be corrected accordingly.
Upon the determination by the Assessor that the requirements
of this local law have been met, the exemption shall be allowed in
the amount of 50% of the assessed value of the property which so qualifies.
The exemption does not apply to special ad valorem levies or special
assessments.
The burden of proof is upon the applicants to show eligibility
pursuant to this local law, and they may be required to obtain and
submit certified or otherwise verified copies of their latest federal
and state income tax returns, social security statements and other
proof to substantiate information on the application forms.
Any conviction of having made any willful, false statement in
the application for exemption under this local law shall be punishable
by a fine of not more than $100 and shall disqualify the applicant
or applicants from further exemption for a period of five years.
A.
All ordinances and local laws or portions of ordinances and local
laws inconsistent herewith are hereby repealed.
B.
Upon any amendment or adoption of any local law or ordinance affecting
exemption or eligibility hereunder, the Town shall notify the agency
on aging in the County of Rockland of its action; or, if there is
no such area agency on aging, such notice shall be sent to the State
Office for the Aging.
If any section, clause, sentence, provision or part of this
local law shall be adjudged invalid or unconstitutional by a court
of competent jurisdiction, such adjudication shall not affect the
validity of the local law as a whole or any section, clause, sentence,
provision or part thereof not adjudged invalid or unconstitutional.
This local law shall take effect immediately.
